Making payments from other countries

When paying from other countries, it is important that you use the correct bank reference number and make clear whose taxes you are paying.  You should ask your local bank how long payment takes to ensure that it arrives by the due date.  Be sure to pay enough to cover any bank charges for transfer of the payment, not just the tax itself. Your local bank will give you more information.

Use the reference number

You should ensure that both the bank account number and the reference number (viitenumero; referensnummer) are correct. The Tax Administration uses the reference number to identify the type of tax and the payer  All the information you need is on your notice and on the bank transfer form. If you cannot enter the reference in the reference field, write it in the message field.

Use the international 'RF' reference: you must enter the entire string including the letters 'RF' (as in RF55 5305 8282 8282 8091 0197). It may be that you cannot feed the entire string ‒ if this happens, try leaving out the first four characters (leave out 'RF55' as shown in the example).

Refer to your local bank for further instructions on how to send payment.

Call our Telephone Service if you need to check your payment details on +358 29 497 026

All bank charges must be paid directly by the payer.

For more information:

Taxes included in MyTax

  • VAT
  • Employer's taxes (payroll withholding and employer's social security contributions)
  • Lottery tax
  • Pharmacy tax
  • Tax on insurance premiums
  • Amount withheld from purchase price for timber
  • Amount withheld from payment to limited company, cooperative or other corporation
  • Amount withheld from interest paid out
  • Amount withheld from dividend paid out
  • Tax at source withheld from dividend (paid out to nonresidents)
  • Tax at source withheld from interest and royalties (paid out to nonresidents)
  • Tax at source withheld from interest income (of residents).

For these self-assessed taxes, the bank reference number to use must always be the taxpayer’s specific reference number in MyTax. This is the number that the taxpayer must use for all transfers. The Tax Administration sends the number to VAT payers and employers when they first register. Other payers of the above taxes can log in to MyTax to look it up or contact the MyTax service number on +358 29 497 056 to ask for it.

Paying transfer tax or making a supplementary prepayment

When paying transfer tax or making a supplementary prepayment, you should submit the information in the message field on the bank transfer form. This allows the Tax Administration to process the payment correctly. If you are making a payment on behalf of someone else, it is important that you give the actual taxpayer's name and Finnish personal identity code. This code is in the format: date of birth, a middle character, and four alphanumeric characters. If you are making a payment on behalf of a company, you must give its Business ID.

Details the payer must submit:

  • The information in the message field on the bank transfer form
  • Taxpayer's name
  • Taxpayer's Finnish personal identity code, if any (if the taxpayer has no such identity code, please give date of birth in the form ddmmyy).

For more information on transfer tax and supplementary prepayments (in Finnish):

Allow plenty of time

It requires a number of days to process a bank transfer from a foreign country. Actual payment times vary considerably across different parts of the world. It is the responsibility of the taxpayer to ensure that payment arrives by the due date.  

Payments are treated as completed by the Finnish Tax Administration upon cash payment at a foreign bank or financial institution that acknowledges the receipt of the payment, or alternatively, upon debit of payment from the payer´s foreign bank account. However, if the foreign bank gives no details as to the date of payment, it will be treated as the date when the payment is entered in the  Tax Administration’s Finnish bank account. It should be noted that most foreign banks do not give such details. You are therefore advised to give your bank enough time to transfer the payment to Finland.

The fastest, cheapest and most reliable way to transfer funds is to take advantage of the Single Euro Payments Area, SEPA.

SEPA has been created by European banks, the European Central Bank and the European Commission. The Single Euro Payments Area covers 34 European countries: all member states of the European Union, and also Iceland, Norway, Liechtenstein, Andorra, Monaco and Switzerland. There is a set of shared procedures guiding the transfer of funds within SEPA.

List of SEPA features and characteristics:

  • Full transfer of the original amount to beneficiary's bank account in the other country.
  • The euro is the only currency used.
  • No restriction as to the maximum/minimum amounts.
  • Speed of transfer: reaches beneficiary´s bank account in the other country on the third banking day.
  • Bank account format: IBAN, and bank name format: BIC.

There are enormous variations in banking practices and charges across different parts of the world.  We would recommend that you ask the representative of your bank in the country where you live to clarify the best possible way to make payments to Finland. Besides, you should not fail to sufficiently clarify the type of tax and your identity. See the bank information for various tax types in the tables below.

Bank accounts of the Finnish Tax Administration

The purpose of the BIC code is to help the international payment network to recognize the beneficiary’s bank. Sometimes, BIC is called ‘SWIFT code’ or ‘SWIFT address’. BIC is an acronym for ’Bank Identification Code’. In the IBAN system, a bank account originating in a Finnish bank begins with the country code FI. The BIC code should accompany the IBAN account number when a payment is made. The main bank that transfers payments for the Tax Administration is OP Corporate Bank plc, with the following BIC code: OKOYFIHH.

Banks are entitled to return a payment if there are errors or omissions in the information accompanying the payment. The payer is liable for all costs arising.

The postal address of OP Corporate Bank is:
OP Corporate Bank, P.O. BOX 308,  00101 Helsinki, Finland.

Cheques

We do not accept checks. When paying your taxes, you have to use the bank accounts listed by the Tax Administration.

Changes of address; appointing a fiscal representative

A Finnish taxpayer living in another country is expected to inform the Tax Administration of their current postal address and any changes of address. If you live in another country permanently or intend to stay for a long period of time, it is highly recommended that you have someone in Finland who can assist you with your correspondence with us by acting as your fiscal representative or proxy. If you choose to have a proxy, all your tax correspondence including invoices and bank giro forms is sent to them.

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